The purpose of this research was to determine the effect of behavioral aspects of attitudes, perceptions, and emotions on the application of the inventory accounting system at the Department of Public Works and Spatial Planning of North Sulawesi Province. The method used in this research is a quantitative method with multiple linear regression approach. The population of this research is the employees of the Department of Public Works and Regional Spatial Planning of the Province of North Sulawesi. While the research sample used by the researcher was 14 respondents. The results showed that the behavioral aspect of the attitude had no effect with a value of 0.078 on the implementation of the inventory accounting system. The behavioral aspect of perception has no effect with a value of 0.555 on the application of the inventory accounting system. Aspects of emotional behavior have no effect with a value of 0.714 on the implementation of the inventory accounting system. This is because the Department of Public Works and Spatial Planning of the Province of North Sulawesi has a good culture where this culture is the basis for employees to work based on standard operating procedures that have been set so that there is no opportunity to raise debates in aspects of behavior, attitudes, perceptions and emotions. The R Square value is 0.312 or 31.2%. This figure shows that the contribution of the behavioral aspects of attitudes, perceptions and emotions to explain the variables of the application of the inventory accounting system.

Church-tritugas accounting is a form of service in the unity of the hearts of the righteous, which is inseparable, including: Koinonia (fellowship), Marturia (preaching / witnessing), and diakonia (doing / serving). The purpose of this research, to find meaning, church tritugas accounting is done by all Christians. The research method used, namely qualitative methods, to understand the phenomena about what is experienced by research subjects, about actions and motivations holistically and by describing in the form of words and language, in a special natural context, and by utilizing various methods naturally in revealing an object under study. The results showed that the meaning of church tritugas accounting is that the financial information generated is based on the unity of the hearts of the righteous, there is no modification (corruption) even though life is in need. Hopefully this research can motivate church finance managers to continue to use church tritugas accounting as a guide in managing church finances.

The purpose of this research was to determine the formulation of village regulations based on Law

The purpose of this research to determine students' understanding of ethics in the learning development process in the Polimdo accounting department. The research method used is descriptive qualitative method, which describes and describes, the impact of the ethical role of students in the learning development process in the Polimdo accounting department. Data collection techniques, namely by direct observation, interviews using six informants, namely five students and one lecturer, and supported by literature study. The results showed that the role of student ethics, in the learning development process in the Polimdo accounting department, has been implemented properly, and is in accordance with what is taught by the lecturer, namely; present on time, politeness, responsibility, cooperation, socialization, and mutual respect

The purpose of this research was to determine the effect of service quality both simultaneously and partially on the decision of consumers to pay electricity bills at the PPOB counter, and to find out the dimensions that most influence the decision of consumers to pay electricity bills at the PPOB counter. The type of research used in this study is causal quantitative research. The method used in collecting data, namely: Literature study, field study. In this study the subject, namely all customers who pay bills, or electricity accounts at payment counters, especially in PPOB. The number of samples or respondents in this study were as many as 60 respondents obtained from the formula 10 x n (where n = the number of variables in the study both independent and dependent variables). Multiple linear regression analysis model which is used to test hypotheses. The results showed that the dimensions of service quality, proved to have a positive influence on the decision, paying consumer electricity accounts at PPOB in Manado. Dimension of reliability, proved to have a positive influence on the decision, pay electricity bills.Dimensions of responsiveness, proved to have a positive influence on the decision to pay electricity bills. The dimensions of collateral, proved to have a positive influence on the decision to pay electricity bills. The dimension of empathy, proved to have the greatest influence on the decision to pay electricity bills. This can be seen in the table of classical assumption test results, and multiple linear analysis in the table of coefficients, where the standardized coefficients in beta are 27%. Simultaneously, or together, the dimensions of service quality which consist of direct evidence, reliability, responsiveness, assurance, and empathy have different effects on the decision to pay consumer electricity bills at PPOB in Manado.